HB571 Alabama 2014 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Greg Burdine
Democrat
Session: Regular Session 2014
Title: Lauderdale Co., Tourism Board, created, members, duties and powers
Summary: HB571 creates Lauderdale County's Tourism Board as a public corporation funded by the county lodging tax to promote tourism, with tax exemptions and a defined governance structure.
What This Bill Does
It authorizes the county and City of Florence to form a single tourism board, governed by five directors, and to dissolve any existing public tourism body with assets transferring to the new board. The board can own and manage property, enter contracts, borrow money, and promote tourism, while being exempt from state taxes and usury laws. After formation, 75% of the county lodging tax proceeds go to the tourism board for its activities and 25% go to municipalities and the county; before formation, lodging tax proceeds continue to go to the respective municipalities or the county. The board's obligations are not debts of the state, county, or municipalities, and there are defined dissolution procedures if the board becomes debt-free.

Who It Affects
Lauderdale County, the City of Florence, and other county municipalities: they will organize the tourism board, may transfer assets and funds to it, and will receive lodging tax distributions under the 75% to board and 25% to counties/municipalities framework.
The tourism board and local residents/businesses relying on tourism: the board gains broad powers to own property, contract, borrow, and promote tourism, with tax exemptions for itself and its property, and trusteeship rules that protect local government finances.

Key Provisions
Forms a Lauderdale County Tourism Board as a public corporation with five directors (two from Florence, two from the county, one jointly chosen).
Board cannot levy taxes or exercise eminent domain; board obligations are not debts of the state, county, or municipalities.
Authority to transfer assets and funds from the county, municipalities, or other public agencies to the tourism board.
County lodging tax distributions: before formation, proceeds go to municipalities or the county; after formation, 75% to the tourism board for tourism-related uses, and 25% to municipalities and the county.
Municipalities may use or pass through lodging tax proceeds for tourism, recreation, conventions, and related activities.
Board powers include owning, leasing, operating, developing, and disposing of property; contracting; borrowing; pledging revenues; and employing staff.
Exemptions from state and local taxes for the tourism board and its property/income; usury exemption; sales/use tax exemptions on property used in construction and equipment.
Dissolution rules require at least four directors to approve; dissolution requires resolutions by both the county and City of Florence, with assets vesting in Florence upon dissolution.
The act repeals conflicting local laws and ensures only one tourism board can be formed; it becomes effective immediately upon passage.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Lauderdale County